A bill to amend the Internal Revenue Code to 1954 to authorize a deduction from gross income for certain contributions to the support of an aged parent or divorced mother who is not gainfully employed.

referredUnited States· United States Congress· EN

Introduced

6 January 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Allows an income tax deduction, not to exceed $600 per taxable year, under the Internal Revenue Code for contributions to the support of an aged parent or divorced mother who is not gainfully employed and has attained age 65. (Amends 26 U.S.C. 218)

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Documents

1 official file

Introduced in House
summary · EN · 6 January 1973
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/93rd-congress/house-bill/1443
Open data entity: https://api.congress.gov/v3/bill/93/hr/1443